9911796707
TMI Blog1963 (3) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... e question arises in the following circumstances. The assessee, a dealer in handloom cloth, submitted his return for the assessment year 1957-58 disclosing a turnover of Rs. 1,27,516-7-9 and claiming exemption from payment of tax in regard to the turnover for the period between 14th December, 1957, (when the abovementioned notification came into effect) and 31st March, 1958. The turnover involved in this period is a sum of Rs. 52,312-1-9. This turnover consists of interState sales and consequently, the transactions are governed by the provisions of section 8 of the Central Sales Tax Act, 1956. As the question to be answered by us depends on the construction to be put on sections 8, it is useful to read it here. It reads: "(1) Every dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13th December, 1957, and that this exemption should be extended to him. Before we consider the content of the fiction created by sub-section (2), we have to turn our attention to the notification in question, which is the source of the claim for exemption. It reads: "In exercise of the powers conferred by sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957) (hereinafter referred to as the said Act), the Governor of Andhra Pradesh hereby exempts from the tax payable under the said Act, with effect on and from the 14th December, 1957, the sale or purchase of any of the goods appended hereto. Appendix (1) All varieties of textiles, viz., cotton, woollen or silken including rayon art s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been done if the sale had, in fact, taken place inside the appropriate State." We find it difficult to accede to this proposition. It is plain from the terms of the section that the fiction enacted by it is only for a limited purpose and that is for calculating the rate. The position of a dealer under section 8(2) of the Central Sales Tax Act, 1956, could not be equated to a dealer governed by the Andhra Pradesh General Sales Tax Act for every purpose. This idea underlies the whole of the section. The deeming provision itself makes the position clear. The last portion of sub-section (2) throws abundant light on this aspect of the matter. It says that the assessee attracted by this section has to pay tax under the sales tax law of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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